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Central Excise

Manufacture - assembly of different parts of decorative lamp...

Decorative lamp shades and chandeliers assembly with branded packaging not a new product under Central Excise laws.

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Central Excise May 13, 2016 Case Laws HC
Manufacture - assembly of different parts of decorative lamp shades and chandeliers - procuring the manufactured items and packing them with its own brand name by the assessee, does not amount to creation of a new product which may invite the duty. - HC

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Acts Income Tax